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Maharashtra Value Added Tax Rules
Rule
No. Rule Subject
1 Short Title
2 Definitions
3 Goods returned and deposits refunded
4 Application regarding jurisdiction etc.
5 Subordination of officers
6 Qualifications of members of tribunal and term of
office
7 Application regarding vaxatious order
8 Application for registration of dealers liable to tax
under the Act
8A Fresh Registration
9 Grant of certificate of registration
10 Exhibition of certificate of registration
11 Cancellation of certificate of registration
12 Additional copies of certificate of registration
13 Production of certificate of registration
14 Application for certified copy of extract from the
list of registered dealers
15 Information under section 18 and changes in the
forms of certificates of registration
16 Declaration under section 19
17 Submission of return
18
Special provisions for first and last return in
certain cases and for dealers under the packagescheme of incentives
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19 Consolidated returns
20 Complete and self consistent return
21 Form of Notice for Assessment
22 Form of application for direction 23 Form of order of assessment
24 Application for cancellation of assessment order
25 Order imposing penalty or interest
26 Supply of copy of order of assessment
27 Form of notice for rectification
28 Application for rectification
29 Stay order
30 Form of notice for review
31 Submission of appeals
32 Application For Stay
33 Stay order
34 Application for disposal of appeal
35 Summary rejection
36 Hearing
37 Supply of copy of order to the appellant and to the
officer concerned
38 Award of costs by Tribunal
39 The notice for the purpose of sub-section (11) of
section 29
40 Tax Deduction At Source
41 Time for payment
42 Application for tax clearance certificate
43 Certificate of tax clearance
44 Certificate of tax dues
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45 Method of payment
45A Electronic Payment & Refund
46 Notice for payment of tax not paid according to
return
47 Form of intimation for the purposes of sub-section
(6) of section 32
48 Form of notice for the purposes of sub-section (1)
of section 33.
49 Form of Application for the purposes of sub-section
(5) of section 35
50 Form of certificates and declaration for the
purposes of sub-section (4) of section 45
51 Claim and grant of set-off in respect of purchases
held on the appointed day
52
Claim and grant of set-off in respect of purchases
made in the periods commencing on or after the
appointed day
53 Reduction in set-off
54 Non-admissibility of set-off
55
Condition for grant of set-off or refund and
adjustment of draw-back, set-off in certain
circumstances
56 Reimbursement in respect of declared goods
purchased on or after the appointed day
57 Reduction of sale price for levy of tax
58
Determination of sale price and of purchase price
in respect of sale by transfer of property in goods
(whether as good or in some other form) involved
in the execution of a works contract
59 Determination of taxable turnover of sales of residential hotels charging a composite sum for
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lodging and boarding
60 Order sanctioning refund
61 Bank Guarantee
62 Order sanctioning interest on delayed refunds 63 Application under section 55
64 Application for determination of disputed
questions, summary rejection, etc
65 The report of Audit under section 61
66 Submission of audit report
67 Notice under section 63
68 Preservation of books of accounts, registers, etc
69 Retention of books of accounts, registers and
documents seized
70 Form of notice for production of documents etc
71 Notice of inspection.
72 Intimation accepting composition money.
73 Fees
74 Qualifications of a sales tax practitioner
75 Form of authority under section 82.
76 Authority of agent to continue
77 Particulars to be specified in a tax invoice, bill or
cash memorandum.
78 Calculation of cumulative quantum of benefits.
79 Refund of tax to eligible units
80 Raw materials and manufacture.
81
Conditions for permission to defer payment of
amount of taxes due as per the return for a
specified period being incentives to certain eligibleindustrial units.
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82 Appraisal of annual production capacity
83 Grant of certificate of entitlement
84 Manner of determination of NPV for the purposes
of sub-section (2) of section 94
85 Business for the purpose of section 42(1)(a)
86 Certified copies of documents and orders
87 Orders and notices
88 Rates of interest
89 Authorites and filling of return for the purpose of
Section 96(1)(e)(ii)
90 Penalty
Finance Department,
Mantralaya, Mumbai 400 032. Dated the 1 st April 2005
MAHARASHTRA VALUE ADDED TAX ACT, 2002
No. VAT. 11.05/CR-72/Taxation-1.- WHEREAS the Government of
Maharashtra is satisfied that circumstances exist which render it
necessary to take immediate action to make these rules and to dispense
with the condition of previous publication of the rules under the proviso
to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act,
2002 (Mah. IX of 2005);
Now, therefore, in exercise of the powers conferred by sub-section (1),
(2), (3) and (5) read with the proviso to sub-section (4) of section 83 of
the said Act and of all other powers enabling it in this behalf, read with
section 22 of the Bombay General Clause Act, 1904 (Bom. I of 1904),
the Government of Maharashtra is hereby pleased to make the following
rules, namely:-
1. Short Title
(1) These rules may be called the Maharashtra Value Added Tax Rules, 2005.
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(In place of above rule (1) following rule (1) is Amended as per Notification No.
VAT-1506/CR-26/Taxation-1 Dt. 4 th march 2006.)
(1) These rules may be called the Maharashtra Value Added Tax (Amendment)
Rules, 2006
(In place of above rule (1) Following Rule (1) is amended by Notification No. STR-1506/CR-
38/Taxation-1 Dt.08.09.2006)
(1) These rules may be called the Maharashtra Value Added Tax (Fourth Amendment)
Rules, 2006.
(In place of above rule (1) Following Rule (1) is amended as per Notification No. VAT-
1507/CR-17/Taxation-1 Dt. 31 October 2007)
(1) These rules may be called the Maharashtra Value Added Tax (Second Amendment)
Rules, 2007.
(In place of above rule (1) Following Rule (1) is amended as per Notification No. VAT-
1507/CR-94/Taxation-1 Dt. 14 th March 2008) (1) These rules may be called the Maharashtra Value Added Tax (Amendment)
Rules, 2008.
(2) They shall come into effect from the 1 st April 2005
(In place of above rule (1) & (2) Following Rule (1) & (2) is amended as per Notification No.
VAT-1508/CR-69/Taxation-1 Dt. 23 rd October 2008) (1) These rules may be called the Maharashtra Value Added Tax (Amendment)
Rules, 2008.
(In place of above rule (1) Following Rule (1) is amended as per Notification No. VAT-
1507/CR-53/Taxation-1 Dt. 1 st June 2009)
(1) These rules may be called the Maharashtra Value Added Tax (Amendment) Rules,
2009.
(2 ) Except as provided otherwise, these rules will come into effect on the 1 st November,2008
(In place of above rule (1) Following Rule (1) is amended as per Notification No. VAT-
1509/CR-16/Taxation-1 Dt. 18 st June 2009)
(1) These rules may be called the Maharashtra Value Added Tax (2nd
Amendment) Rules, 2009.
(2) Except as provided otherwise, they shall come into force on
1 st July, 2009.
2. Definitions
(1) In these rules, unless the context otherwise requires,--
(a) "The Act" means the Maharashtra Value Added Tax Act, 2002
(Mah. IX of 2005);
(b) "agent" means a person authorised in writing under section
82 of the act to appear on behalf of a dealer or other person
before any authority appointed or constituted under this Act;
(c) "assessing authority" means any authority competent to
assess a dealer or, as the case may be, any authority to whomthe power to assess a dealer has been delegated by the
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Commissioner and within whose jurisdiction the place of business
or, as the case may be, the principal place of business of the
dealer, is situated;
(d)"Commissioner" includes an Additional Commissioner, a Joint
Commissioner, and such other officers to whom the Commissionerdelegates his powers and duties either generally or in respect of
any particular matter or class of matters;
(e) "Form" means a forms appended to these rules;
(f) "Government treasury" means,-
(i) in respect of a dealer who is, or is liable to be,
registered within the jurisdiction of a registering authorityin Brihan Mumbai, the bank or treasury shown in column
number (2), if he makes payment in the manner shown in
column number (3):-
Name of the Bank or
Treasury for making of
payment
Manner of payment
(1) (2) (3)
(a) (b)
(i) The Reserve Bank of
India; Mumbai,
by
cash,
or
by cheque drawn on any
branch of any bank
situated in
Maharashtra .
(ii) Any branch of the
State Bank of India or
any of its Subsidiary
Banks as defined in
the State Bank of
India (Subsidiary
Banks) Act, 1959 (38
of 1959) situated in
Brihan Mumbai
by
cash,
or
by cheque drawn on any
branch of any bank
situated in Brihan
Mumbai.
(iii) Any branch situated in
Brihan Mumbai of a
bank appointed by the
Reserve Bank of India
by
cash,
or
by cheque drawn on the
same branch.
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as its agent under the
provisions of sub-
section (1) of section
45 of the Reserve
Bank of India Act,
1934 (2 of 1934);
(iv) Any branch situated in
Brihan Mumbai of a
bank notified by the
State Government in
the Official Gazette,
for the purposes of
this paragraph after
consultation with the
Reserve Bank of India,
by
cash,
or
by cheque drawn on the
same branch.
(ii) in respect of a dealer who is, or is liable to be, registered within
the jurisdiction of a registering authority outside Brihan Mumbai,--
(A) if the principal place of business of the dealer is situated at the
district headquarter, the bank or treasury shown in column
number (2) if he makes payment in the manner shown in column
number (3) :-
Sr.
No.
Name of the Bank or Treasury
for making of payment
Manner of payment
(1) (2) (3)
(a) (b)
i) Reserve Bank of India, CBD
Belapur where the principal
place of business of the dealer is
situated within the limits of the
Municipal corporation of Navi
Mumbai
by cash, or by cheque
drawn on
any branch
of any Bank
situated in
Maharashtra.
ii) Reserve Bank of India, Nagpur
where the principal place of
business of the dealer is situated
within the limits of the Municipal
Corporation of Nagpur;
by cash, or by cheque
drawn on
any Branch
of any Bank
situated in
the Nagpur
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Distsrict.
iii)
The treasury of the district
where the principal place of
business of the dealer within
that jurisdiction is situated.
by cash. --
iv) Any branch of the State Bank of
India or any of its Subsidiary
Banks as defined in the State
Bank of India (Subsidiary Banks)
Act,1959 (38 of 1959), situated
at the District Head quarters .
by cash, or by cheque
drawn on any
branch of
any bank
situated at
the same
district head
quarters.
v) Any branch of a bank appointed
by the Reserve Bank of India as
its agent under the provisions of
sub section (1) of section 45 of
the Reserve Bank of India Act,
1934 (2 of 1934), situated at the
District Headquarters.
by cash, or by cheque
drawn on the
same branch
vi) Any branch situated at the district
headquarters of a bank, notified
by the State Government in the
Official Gazette, for the purposes
of this paragraph after
consultation with the Reserve
Bank of India.
by cash, or by cheque
drawn on the
same branch.
(B) if the principal place of business of the dealer is situated at a
place other than the district headquarter, the bank or the
treasury shown in column number (2), if he makes payment
in the manner shown in column number (3):-
Sr. No. Name of the Bank or Treasury
for making of payment
Manner of payment
(1) (2) (3)
3(a) 3(b)
(i) The treasury or sub-treasury
as the case may be, of the
by cash, --
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district or taluka, where the
principal place of business of
the dealer within that
jurisdiction is situated;
(ii) Any branch of the State Bank
of India or any of its Subsidiary
Banks as defined in the State
Bank of India (Subsidiary
Banks) Act, 1959 (38 of 1959),
situated in the District;
by cash,
or
by cheque
drawn on
any branch
of any bank
situated in
the same
taluka.
(iii) Any branch of a bank
appointed by the Reserve
Bank of India as its agent
under the provisions of sub
section (1) of section 45 of
the Reserve Bank of India Act,
1934 (2 of 1934), situated in
the District which branch is
notified, from time to time in
the Official Gazette, by the
State Government.
by cash,
or
by cheque
drawn on
the same
branch.
(iv) any branch situated in the
District of a Bank notified by
the State Government for the
purposes of this paragraph
after consultation with the
Reserve Bank of India.
by Cash
or
by Cheque
drawn on
the same
branch.
(iii) in respect of a non-resident dealer, the Reserve Bank of
India, Mumbai;
(g) Mega Project means the Eligible Industrial Unit in
respect of which the Eligibility Certificate is issued in terms
of Government Resolution, Industries, Energy and Labour
Department, No. IDL.1096 (13211)IND-8, dated the 20 th
June 1997, as amended, from time to time;
(h) "Package Scheme of Incentives" means any of the
following schemes designed by the State Government, as
amended, from time to time, namely:-
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(i) the 1979 Scheme as outlined in the Government
Resolution, Industries, Energy and Labour Department, No.
IDL. 7079/(2043)/IND-8, dated the 5 th January 1980 read
with the Government Resolution, Industries, Energy and
Labour Department, No. IDL. 7082/(3559)/IND-8, dated
the 5 th July 1982;
(ii) the 1983 Scheme as outlined in the Government
Resolution, Industries, Energy and Labour Department, No.
IDL. 1082/(4077)/IND-8, dated the 4th May 1983 read with
Government Resolution, Industries, Energy and Labour
Department, No. IDL. 1088/(6612)/ IND-8, dated the 25 th
March 1988;
(iii) the Electronic Scheme as outlined in the GovernmentResolution, Industries, Energy and Labour Department, No.
IDL. l085/(5315)/IND-8, dated the 3rd September 1985
read with the Government Resolution, Industries, Energy
and Labour Department, No. IDL. 1085/(5315)/IND-8,
dated the 29th July 1987;
(iv) the 1988 Scheme as outlined in the Government
Resolution, Industries, Energy and Labour Department, No.
IDL. 1088/(6603)/ IND-8, dated the 30th September 1988;
(v) the 1993 Scheme as outlined in the Government
Resolution, Industries, Energy and Labour Department, No.
IDL. 1093/(8889)/ IND-8, dated the 7th May 1993;
(vi) the Package Scheme of Incentives for Tourism, 1993, as
outlined in the Government Resolution, Home Department
(Tourism) No. MTC-1091/GR-409/(Tourism), dated the 30 th
November 1993;
(vii) the new Package Scheme of Incentives for Tourism
Projects -1999, as outlined in the Government Resolution,
Home Department (Tourism), No. MTC-0399/GR-
142/(Tourism), dated the 8 th July 1999;
(viii) the Power Generation Promotion Policy, 1998, outlined in
the Government Resolution, Industries, Energy and Labour
Department, No. NCP-1097/CR-57/Energy-7, dated the 12 th
March 1998;
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(i) Permanent Account Number means the Permanent Account Number
allotted under the Income Tax Act, 1961;
(j) "Principal place of business" means in relation to a dealer in any area
within the jurisdiction of a registering authority, the place of business
mentioned as his principal place of business in the certificate of registration granted under the Act;
(k) "Quarter", means, the period of three months ending on the 30th
June, 30th September, 3lst December or, as the case may be, 3lst
March, of the relevant year;
(l) "registering authority" means --
(i) in respect of a dealer not being a non-resident dealer, the
assessing authority having jurisdiction over the local area
in which any place or places of business of the dealer are
situated; and
(ii) in respect of a non-resident dealer, the assessing authority
designated as the assessing authority for the non-resident
circle, Mumbai;
(m) "Schedule" means a Schedule appended to the Act;
(n) "section" means a section of the Act;
(o) Very Large Project means the Eligible Industrial Unit in
respect of which the Eligibility Certificate is issued in terms of the
Government Resolution, Industries, Energy and Labour
Department No.IDL-1098/121/IND-8,dated the 11 th August 1998.
(2) The words and expressions used in these Rules but not
defined hereinabove shall have the same meanings as
respectively assigned to them under the Act.
3. Goods returned and deposits refunded.-
The period for return of goods and refund of deposits for the purposes of
clauses (32) and (33) of section 2 shall be six months from the date of the
purchase or, as the case may be, the sale.
4. Application regarding jurisdiction etc .-
The application for the purposes of sub-section (8) of section 10 shall be
made in Form 701 to the officer concerned.
5. Subordination of officers For the purposes of sub-section (2) of section 10, the
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subordination of officers and persons shall be as follows,--
Serial
No.
Designation of the
officer
Officer shown in column
number 2 shall be
subordinate to the officer
shown in column number
(3) within whose
jurisdiction he performs
his functions.
(1) (2) (3)
(i) Joint Commissioner Additional Commissioner
(ii) Senior Deputy
Commissioner
Joint Commissioner and
an Additional
Commissioner
(iii) Deputy Commissioner Senior Deputy
Commissioner, Joint
Commissioner and
Additional
Commissioner;
(iv) Assistant Commissioner
or, as the case may be,Sales Tax Officer.
Deputy Commissioner,
Senior DeputyCommissioner, Joint
Commissioner and
Additional
Commissioner;
(v) officer or person
appointed under clause
(f) of sub-section (2) of
section 10
Sales Tax Officer,
Assistant Commissioner,
Deputy Commissioner,
Senior DeputyCommissioner, Joint
Commissioner and an
Additional Commissioner,
6 . Qualifications of members of tribunal and term of office -.
(1) Every member of the Tribunal shall be a person who,-
(a) is or has been a Judge of the High Court,or
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(b) is or has been a District Judge, or
(c) is qualified for appointment as a District Judge, and has held
judicial office for not less than ten years, or
(d) has, for a continuous period of not less than three years held anoffice, not below the rank of Joint Commissioner of Sales Tax, in
the Sales Tax Department of the State Government, or
(e) is a Chartered Accountant and has practised as such for not less
than seven years, or
(f) not being a person described in clause (e), has in the opinion of
the State Government, adequate knowledge, or experience in
accounting, or has, in the opinion of the State Government,special knowledge or experience in commerce or industry.
Explanation For the purpose of clause (d), the service as a
Deputy Commissioner before the appointed day shall be
considered for determining the period of three years.
(2) A person appointed as a member of the Tribunal under clause
(d) shall not be eligible for further employment in the Sales Tax
Department, after he ceases to hold office as a member of theTribunal.
(3) The appointment of a member of the Tribunal may be
terminated before the expiry of his term of office, if the member-
-
(a) is adjudged an insolvent, or
(b) engages during his term of office in any paid employment
outside the duties of his office, or
(c) is, in the opinion of the State Government unfit to continue in
office by reason of infirmity of mind or of body, or any other
reason.
(4) A Member of the Tribunal shall, on the expiry of his term of office be
eligible for re-appointment.
(5) A Member of the Tribunal may, at any time, by writing under his
hand addressed to the State Government, resign his office, and his
resignation shall take effect from the date on which it is accepted.
7. Application regarding vexatious order -
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The application for the purposes of sub-section (1) of section 12
shall be made in Form 702 to the Commissioner.
8. Application for registration of dealers liable to tax under the
Act .-
(1) In the case of a dealer who becomes liable to pay tax under
this Act, an application for registration including voluntary registration
under section 16 shall be made in Form 101 to the registering authority,-
(a) within thirty days from the appointed day, if he holds a
certificate of registration or, as the case may be, a licence
granted under any of the earlier laws and which is in force
immediately before the appointed day but does not hold a
certificate of registration under the Bombay Sales Tax Act,
1959,(Bom LI of 1959) immediately before the appointed
day;
(b) in the case of a dealer to whom sub-section (2) of section 3
applies, within thirty days from the day on which his turnover
of sales and of all purchases during the year commencing on
the appointed day or, as the case may be, during any
subsequent year, first exceeds the relevant limit specified in
sub-section (4) of section 3 ;
(c) in the case of a dealer to whom sub-section (7) of section 3 applies, and who
becomes liable at any time after the appointed day to pay tax under the Central
Sales Tax Act , 1956 within thirty days of incurring such liability;
( The above clause (c) is deleted by Notification No. STR-1506/CR-38/Taxation-1
Dt.08.09.2006)
(d) in the case of a dealer to whom sub-section (8) of section 3 applies, within
thirty days from the date of succession to the business as provided in sub-
section (1) or sub-section (4) of section 44; and
( In place of above clause (d) following clause (d) is substituted by Notification No.
STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(d) in the case of a dealer to whom sub-section (8) of section 3applies, within sixty days of the date of succession to the
business as provided in sub-section (1) of section 44 and
within thirty days of the date of succession to the business
as provided in sub-section (4) of section 44.
(e) in the case of a person whose certificate of registration is liable to be cancelled
on the ground that the place of business is changed to a different local area,
within thirty days of the change in place of business.
( The above clause (e) is deleted by Notification No. STR-1506/CR-38/Taxation-1
Dt.08.09.2006)
(2) The application for registration shall be complete in all
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(e) an association of individuals to which clause (b), (c) or (d)
does not apply, by the principal officer of, or person managing the
business;
(f) any department of the Union Government or any State
Government, by a person duly authorized to act on its behalf.
(5) In the case of a firm every partner thereof shall furnish
the declaration to the registering authority as provided in
the form for application for registration.
(6) The person signing and verifying an application for
registration shall specify the capacity in which he does so,
and shall wherever possible, give particulars of the
authority vested in him for signing and verifying the
application.
(7) Every person signing and verifying an application for
registration in the capacity specified in clause (a), (b), (c),
(d) or (e) of sub-rule (4) other than the Director,
Manager; Secretary or Principal officer of, or a person duly
authorised to act on behalf of, a public limited company,
public trust, corporation, a local authority or any
Government shall also furnish with the application a copyof his recent photograph in passport size.
(In the above sub-rule (7) for the words sub-rule (3) the words sub-rule (4) are
substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(8) The person so furnishing the photograph shall, when
called upon to do so, attend before the registering
authority and sign, before him, on the copy of the
photograph furnished by him.
(9) Where the engagement in business is by an individual, a firm, a HinduUndivided Family or any unincorporated association of individuals, the name,
permanent residential address and the Permanent Account Number, if any, of
such individual, each of the partners of the firm, members of the family or, as
the case may be, members of the managing committee of the association and of
persons having any interest in the business or the Karta of the said family shall
be stated in the application for registration.
( From the above para the words, if any is deleted and corrected new rule is asunder, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
(9) Where the engagement in business is by an individual, a
firm, a Hindu Undivided Family or any unincorporatedassociation of individuals, the name, permanent residential
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address and the Permanent Account Number, of such individual,
each of the partners of the firm, members of the family or, as
the case may be, members of the managing committee of the
association and of persons having any interest in the business
or the Karta of the said family shall be stated in the application
for registration.
(10) Every application for registration shall state in general
terms the classes of goods in which the applicant deals and
specify the nature of the business.
(11) A dealer or a person who voluntarily applies for
registration shall,-
(a) have obtained the Permanent Account Number and provide it to the registering
authority at the time of making the application along with proof of the same,
(In the above sub-rule (11) the clause (a) is deleted by Notification No. STR-
1506/CR-38/Taxation-1 Dt.08.09.2006)
(b) have a current bank account and produce proof of the same,
and
(c) be introduced by a registered dealer whose registration
certificate is in force on the date of introduction and who is
registered under the Act or as the case may be, under any
earlier law for five continuous years immediately precedingthe year in which the application is made or by a Sales Tax
Practitioner , or a Chartered Accountant or a Cost Accountant
or an Advocate;
(12) A dealer or a person applying for registration, whether
voluntarily or otherwise, shall submit his Permanent Account
Number to the registering authority at the time of making the
application alongwith proof of the same:
Provided that nothing in this sub-rule shall apply to the
persons, bodies and entities specified in paragraphs (i), (ii), (iii),
(iv) and (v) of the Explanation to clause (8) of section 2.
(The above sub-rule (12) is added by Notification No. STR-1506/CR-38/Taxation-1
Dt.08.09.2006)
8A. Fresh certificate of registration .-
(1) Every dealer required to obtain a fresh certificate of
registration under sub-section (1) of section 17 shall make an
application on or before the 31 st December 2005. Where a dealer
has more than one place of business within the State and has
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obtained separate certificates of registration for any of such places
of business, in addition to the principal place of business, he shall
make a single application in respect of all the places of business for
which he holds registration certificate.
(2) The application shall be made in Form 108:-
(a) to the registering authority if the original
Registration Certificate is obtained under the
Maharashtra Value Added Tax Act, 2002;
(b) to the assessing authority in charge of the principal
place of business if the original registration
certificate is obtained under the Bombay Sales Tax
Act, 1959.
(c) to the officer designated by the Joint Commissioner
concerned if the original registration certificate is
obtained under the Bombay Sales Tax Act, 1959
and the case has not been assigned to an
assessing officer.
The application form shall be obtained from the office of the Sales
Tax Department.
(3) Subject to the provisions of sub-rules (1) and (2), the
provisions of sub-rules (2), (4) and (6) of rule 8 and
the provisions of sub-rule (1) and (3) of rule 9 shall,mutatis mutandis, apply in respect of fresh certificates
of registration under section 17 as they apply to
registration under section 22.
(4) The fee for obtaining the Form 108 from the office of
the Sales Tax Department shall be rupees one hundred
and shall be paid in cash.
(5) The fee payable at the time of submission of the
application in Form 108 shall be :-(a) NIL if the application is made on or before the 20 th
December, 2005; and
a.* NIL if the application is made on or before the 28 th
December, 2005; and
* in clause (a), for the figures, letters and word 20 th
December 2005 the figures, letters and word 28 th
December 2005 is substituted with effect from the 7 th
December 2005.
( Rule a.*is inserted by Notification No. VAT-1505/CR-394/Taxation -1
Dt.19 th November 2005.)
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of the incurring of such liability;
(In place of above clause (d) following clause (d) is substituted by Notification No.
STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(d) if it is made on account of incurring liability under sub-
section (8) of section 3, it shall take effect from the date of
succession if it is made.-
(i) within sixty days in case of succession of business as
provided in sub-section (1) of section 44; and
(ii) within thirty days in case of succession of business as
provided in sub-section (4) of section 44"
(e) if it is made any time after the change of address of business to a different local
area, it shall take effect from the date of the said change of address;
( The above clause (e) is deleted by Notification No. STR-1506/CR-38/Taxation-1
Dt.08.09.2006)
(f) if it is made under sub-section (9) of section 3, it shall take
effect from the date of application if the conditions laid down
in the rules and section 16 are fulfilled; and
(g) if such application was made after the expiry of the aforesaid
period, it shall take effect from the date on which the
application was made.
(3) Where the dealer has two or more places of business within
the jurisdiction of the registering authority, the registering authority shall
issue to the dealer one copy of the certificate of registration for each
additional place of business (not being merely a warehouse) specified in
the application for registration.
10. Exhibition of certificate of registration
(1) Every registered dealer shall display conspicuously at each place
of his business (not being merely a warehouse) the certificate of registration or a copy thereof.
(2) The registering authority shall on and after a date to be notified
by the Commissioner for this purpose, issue to every registered dealer
one hologram for each place of his business identifying the dealer as a
registered dealer. The registered dealer shall securely affix and display
the hologram at a prominent place near the entrance of his each place of
business.
(3) The provisions of rule 12 of sub-rule (4) of rule 73 shall apply to the copies of
the hologram as they apply to copies of certificates of registration.
( The above sub-rule (2) & (3) are added by Notification No. STR-1506/CR-38/Taxation-1
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Dt.08.09.2006)
( In place of above sub-rule (3), the following sub-rule (3) is substituted as per Notification
No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
(3) The provisions of entry (4) of the TABLE appended to sub-rule
(2) of rule 73 shall apply to the copies of the hologram as they apply to
copies of certificates of registration.
11. Cancellation of certificate of registration -
(1) An application for cancellation of registration under sub-section (6) of
section 16 shall be made to the registering authority in Form 103 and if the
application is made under clause (a) of that sub-section, it shall be made
within thirty days of the date of discontinuance, transfer or disposal of
business.
(In the above para the words or change of place of business to a different local area aredeleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(2) If the registering authority is satisfied that the application is in
order, it shall, by order in writing, cancel the registration with effect from
a date fixed in accordance with sub-rule (3). A copy of such order shall
be served on the dealer.
(3) Where registration is to be cancelled -
(a) on the ground referred to in clause (a) of sub-section (6)
of section 16, the date on which the business has been
discontinued or otherwise disposed of or has been transferred,
shall be the date of cancellation of registration; or
(In the above para the words or the place of business has been changed to a
different local area.are deleted by Notification No. STR-1506/CR-38/Taxation-1
Dt.08.09.2006)
(b) on the ground referred to in clause (b) of sub-section (6) of
section 16, the date for cancellation of the registration shall
not be later than the first day of the month next following thedate of passing of the order referred to in sub-rule (2).
(4) Where the registration of a dealer is to be cancelled under the first proviso
to sub-section (6) of section 16, the Commissioner shall after giving the dealer a
reasonable opportunity of being heard, cancel the registration by an order in writing
with effect from such date as the Commissioner may fix to be the date on which the
business has been discontinued or transferred or disposed off or changed to a
different local area as the case may be. A copy of such order shall be served on the
dealer.
(In the above Para the words or changed to a different local area are deleted by
Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(For the above sub-rule (4) in rule 11 the following sub-rule (4) is substituted as per
Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
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(4) Where the registration of a dealer is to be cancelled under
first or second proviso to sub-section(6) of section 16, the
Commissioner shall after giving the dealer a reasonable
opportunity of being heard, cancel the registration by an order in
writing with effect from the date,-
(a) where the registration is to be cancelled under the first
proviso, the Commissioner may fix the date on which the
business has been discontinued or transferred or disposed
off, as the case may be, and(b) where the registration is to be cancelled under the second proviso, the
date on the certificate of registration issued.
(In the above rule (11) sub-rule (4) in clause (b) for the word on the words of effect of
are substituted and new clause (b) is as under by Notification No. VAT-1508/CR-
69/Taxation-1 Dt. 23 rd October 2008) (b) where the registration is to be cancelled under the second
proviso, the date of effect of the certificate of registration
issued.(5) If the registration of a dealer is cancelled either on his application or under
the first proviso to sub-section (6) of section 16, the dealer shall surrender the
certificate of registration and the copies thereof, if any, granted to him to the
registering authority within fifteen days from the date of receipt by him of the order
canceling the registration.
(From the above para the word, the first proviso to is deleted and amended sub-rule (5) is
as under, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
(5) If the registration of a dealer is cancelled either on his application or under
sub-section (6) of section 16, the dealer shall surrender the certificate of
registration and the copies thereof, if any, granted to him to the registering
authority within fifteen days from the date of receipt by him of the order canceling
the registration.
(In the above rule (11) sub-rule (5), after the word or the word otherwise are
substituted and new sub-rule (5) is as under by Notification No. VAT-1508/CR-69/Taxation-1
Dt. 23 rd October 2008) (5) If the registration of a dealer is cancelled either on his
application or otherwise under sub-section (6) of section 16,
the dealer shall surrender the certificate of registration and
the copies thereof, if any, granted to him to the registering
authority within fifteen days from the date of receipt by him
of the order canceling the registration.
(6) The notice for the purposes of the second proviso to sub-
section (6) of section 16 shall be in Form 109.( The above sub-rule (6) is added as per Notification No. VAT-1507/CR-17/Taxation-1 Dt.
31 st October 2007)
12. Additional copies of certificate of registration
(1) When a registered dealer opens a new place of business in
addition to the place or places which were in existence at the
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time of his registration, the authority issuing a certificate of
registration, shall issue an additional copy of the certificate of
registration, on the dealer's applying for the same.
(2) A registered dealer may obtain from the registering authority a
duplicate copy of a certificate of registration or of an additional copy
thereof, issued to him, but which is lost, destroyed, or defaced.
13. Production of certificate of registration, etc .-
(1) The Commissioner may, by notice in writing, require a registered
dealer to produce before him his certificate of registration for the purpose of
carrying out any amendment therein under the Act.
(2) Every such dealer shall, within ten days from the date of service on
him of a notice as aforesaid, produce the certificate of registration, to
the Commissioner.
14. Application for certified copy of extract from the list of
registered dealers
An application for the purposes of sub-section (7) of section 16
shall be made in Form 104 to the Joint Commissioner of Sales Tax (C)
Enforcement in Mumbai and to the relevant Joint Commissioner of Sales
Tax (Administration) outside Mumbai.
15. Information under section 18 and changes in forms of
certificate of registration
(1) Information under section 18 shall be given in writing within sixty
days from the date of the occurrence of any of the events mentioned in
that section to the registering authority.
(2) While giving any information under sub-rule (1), the certificate of
registration held by the dealer and all copies thereof shall also be
delivered to the authority to whom the information is given.
(3) Where, after the issue of certificate of registration under rule 9 and
copies thereof, if any, obtained by the dealer from the authority issuingthe registration certificate, there have been any changes in the Form of
certificate of registration, either by way of amendment in the said Form
or substitution thereof by a new Form, then within sixty days from such
change, the dealer shall deliver the certificate of registration and all
copies thereof to the registering authority.
(4) The registering authority, shall, unless the certificate of
registration so delivered is not cancelled by it, return the certificate of
registration to the dealer, after making therein such amendments as maybe necessary in view of the information, or the changes in the said Form
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or issue a certificate of registration in the new Form.
16. Declaration Under Section 19 -
(1) Where the declaration under section 19 is to be made for the first time,
it shall be made in Form 105 within the period specified in rule 8 for making
an application for registration to the registering authority.
(2) Where any such declaration is to be revised, it shall be sent within
thirty days from the date on which the manager or managers previously
declared are changed to the registering authority.(3) A declaration under sub-section (2) of section 19 shall be made in Form 106 to the
registering authority,-
(a) within sixty days from the appointed day by a dealer who is liable under sub-
section (1) of section 3;
(b) at the time of application for registration, if the dealer is liable under the other
provisions of section 3;
(c) within fifteen days of obtaining the Permanent Account Number, if the said
number is obtained at any time after applying for the certificate of registration.
( From the above rule 16, sub rule (3) is deleted as per Notification No. VAT-1507/CR-
17/Taxation-1 Dt. 31 October 2007)
(3 ) A dealer who is holding a registration certificate as on the 1 st August
2007, if,-
( i ) he has not obtained the Permanent Account Number under
the Income Tax Act, 1961 shall obtain, and furnish the same
on or before the 31 st January 2009 to the registering
authority;
(ii) he has not furnished the Permanent Account Number,
shall furnish the same on or before the 31 st January 2009
to the registering authority.(The above sub-rule (3) of Rule 16 is inserted by Notification No. VAT-1508/CR-69/Taxation-
1 Dt. 23 rd October 2008)
17. Submission of returns -(1) The Forms of returns may be obtained from the office of the assessing authority or after
the 1 st April 2006 may be downloaded from the website of the State Government. The forms
may also be obtained privately if they conform with the details and size of the forms issuedby the assessing authority. The returns shall be in the Form mentioned in column (2) for the
purposes mentioned in column (3) of the table below
TABLE
Serial
No.
Form No. Description
(1) (2) (3)
1 201 Return-cum-chalan of monthly tax payable
2 202 Return-cum-chalan of quarterly tax payable
3 203 Return-cum-chalan of six monthly tax
payable4 204 Return-cum-chalan of composition for retailer
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5 205 Return-cum-chalan of composition for
Restaurants
6 206 Return-cum-chalan of composition for Bakery
dealers
7 207 Return-cum-chalan of composition for second
hand passenger motor vehicle dealers
8 208 Return-cum-chalan for motor spirit dealer
9 209 Return by a dealer under Package Scheme of
Incentive
10 214 Return-cum-chalan of composition for
caterers
(For the above rule 17 (1) following rule is substituted w.e.f. 01.04.2006 as per
Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
(1) The Forms of returns may be obtained from the Sales Tax
Department or may be downloaded from the website,
www.vat.maharashtra.gov.in , maintained by the Sales Tax Department.
The forms may also be obtained privately. If the forms are downloaded
from the website or are obtained privately, then they should conform with
the details of the forms issued by the Sales Tax Department and the
paper used should be of white colour, A4 size and of minimum thickness
of 70 g.s.m. or of the executive bond variety. The returns shall be in the
Form mentioned in column (2) of the Table below for the purposesmentioned in column (3) of the said Table.
TABLE
Serial No. Form No. Description of the Return-cum-chalan and of
dealers.
(1) (2) (3)
1 221 For dealers, other than
dealers who have opted for composition
of tax, whether for part of the
business or the entire business,
(ii) dealers executing works contracts,
whether as part of the business or
as the entire business,
(iii) dealers engaged in transfer of the right to
use any goods for any purpose, whether as part of
the business or as the entire business,
(iv) dealers under the Package Scheme of Incentives, and
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Serial No. Form No. Description of the Return-cum-chalan and of
dealers.
(v) notified oil companies.
2 222 All dealers who have opted for composition of tax
whose entire turnover is under composition other
than,-
works contractors opting for
composition, and
dealers opting for composition for part of the
business.
3 223 All dealers who are
executing works contracts, whether as part of the
business or the entire business and whether or not
the business or part of the business is under
composition,
engaged in the activity of transfer of the right to use
any goods for any purpose whether as part of the
business or the entire business, and
dealers whose part of the business is under
composition.
4 224 All dealers under Package Scheme of Incentives who
are holding a valid certificate of entitlement.
5 225 Notified oil companies
(For the above Table in rule 17 (1) following Table is substituted by Notification No.VAT-1507/CR-94/Taxation-1 Dt. 14 th March 2008)
Serial No. Form No. Description of the Return-cum-chalan and of dealers.
(1) (2) (3)
1 231 For dealers, other than
dealers who have opted for composition
of tax, whether for part of the
business or the entire business,
(ii) dealers executing works contracts,
whether as part of the business or
as the entire business,
(iii) dealers engaged in transfer of the right to use
any goods for any purpose, whether as part of the
business or as the entire business,
(iv) dealers under the Package Scheme of Incentives,
and
(v) notified oil companies.
2 232 All dealers who have opted for composition of tax
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Serial No. Form No. Description of the Return-cum-chalan and of dealers.
whose entire turnover is under composition other
than,-
works contractors opting for
composition, and
dealers opting for composition for part of the business.
3 233 All dealers who are
executing works contracts, whether as part of the
business or the entire business and whether or not the
business or part of the business is under composition,
engaged in the activity of transfer of the right to use
any goods for any purpose whether as part of the
business or the entire business, and
dealers whose part of the business is under
composition.
4 234 All dealers under Package Scheme of Incentives who
are holding a valid certificate of entitlement.
5 235 Notified oil companies
(For the above Table in rule 17 (1) following Table is substituted by Notification No.
VAT-1509/CR-16/Taxation-1 Dt. 18th June 2009)
Serial No. Form No. Description of the Return of dealers.
(1) (2) (3)
1 231 For dealers, other than
(i) dealers who have opted for
composition
of tax, whether for part of the
business or the entire business,
(ii) dealers executing works contracts,
whether as part of the business or
as the entire business,
(iii) dealers engaged in transfer of the
right to use any goods for any
purpose, whether as part of the
business or as the entire business,
(iv) dealers under the Package Scheme of Incentives, and
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Serial No. Form No. Description of the Return of dealers.
(v) notified oil companies.
2 232 All dealers who have opted for composition
of tax whose entire turnover is under
composition other than,-
(i) works contractors opting for
composition, and
(ii) dealers opting for composition for
part of the business.
3 233 All dealers who are
(i)
executing works contracts,whether as part of the business or
the entire business and whether or
not the business or part of the
business is under composition,
(ii) engaged in the activity of transfer
of the right to use any goods for
any purpose whether as part of
the business or the entirebusiness, and
(iii) dealers whose part of the business
is under composition.
4 234 All dealers under Package Scheme of
Incentives who are holding a valid
certificate of entitlement.
5 235 (i) Notified oil companies,
(ii) any other dealer effecting sales of
motor spirits.
Explanation 1:- For the purposes of this sub-rule, in the case of a dealer who is also
doing business of execution of works contract, transfer of the right to use any goods for
any purpose or has opted for composition for part of his business, if he is otherwise
liable to file return,-
in Form 221, he shall file return in Form 223 instead of in Form 221, and
in Form 224 or Form 225, he shall, in addition to the return in Form 224 or Form 225 file
a return in Form 223.Explanation 2:- where in respect of any period ending on or before 31 st March, 2006 or,
as the case may be, the due date was before the 1 st April 2006, but the return was not
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filed before 1 st April 2006, then the dealer shall file the return in the Form mentioned in
column (2) of the Table above for the purposes mentioned in column (3) of the said
Table.
(For the above Explanations I and II the following Explanations I and II are substituted by
Notification No. VAT-1507/CR-94/Taxation-1 Dt. 14 th March 2008)
Explanation I:- For the purposes of this sub-rule, in the case of a dealer
who is also doing business of execution of works contract, transfer of the right to use any goods for any purpose or has opted for composition
for part of his business, if he is otherwise liable to file return,-
i) in Form 231, he shall file return in Form 233 instead of in
Form 231, and
ii) in Form 234 or Form 235, he shall, in addition to the return
in Form 234 or Form 235 file a return in Form 233.
Explanation II: - where in respect of any period ending on or before 29 th
February, 2008 or, as the case may be, any period for which the
due date is on or before the 21 st March 2008, but the return is not
filed on or before 21 st March, 2008, then the dealer shall file the
return in the Form mentioned in column (2) of the Table above for
the purposes mentioned in column (3) of the said Table
(2) Every registered dealer, who is required to furnish a return shall subject to the
provisions of this rule, furnish it duly signed by him or by a person authorised by him to
the authorities specified hereinafter, that is to say, -
(a) where tax including lump sum, interest or penalty is due and payable according
to the return, to the Government treasury while making payment of the tax, lump
sum, penalty or interest under rule 45;
(b) where no tax including lump sum, penalty or interest is due and payable
according to the return, the return shall be furnished, -
(i) to the registering authority (Non-Resident Circle), Mumbai, if the dealer
has been registered by such authority;
(ii) to the authority referred to in paragraph (b) of sub-section (3) of
section 20, if the Commissioner has permitted the registered dealer who
has places of business within the jurisdiction of different registering
authorities, to furnish a consolidated return in respect of all or any of theseplaces of business; or
(iii) to the registering authority within whose jurisdiction the place or
places of business, as specified in the certificate of registration of the
registered dealer is or are situated.
(For the above rule 17 (2) following rule is substituted w.e.f. 01.04.2006 as per
Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
(2) Every registered dealer who is required to furnish a return shall,
subject to the provisions of this rule, furnish it duly signed by him or
by a person authorized by him, to the authorities specified below, thatis to say, -
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(a) where tax including interest or penalty is due and payable
according to the return, to the Government Treasury while
making payment of tax, penalty or interest under rule 45.
Provided that, the dealer who is a notified oil company shall also file a copy of his
return in Form 225 with the Joint Commissioner of Sales Tax, Nariman Point within
three days of filing of the return-cum-chalan in Form 225 with the Government Treasury,
(For the above proviso the following proviso is substituted as per Notification No. VAT-
1507/CR-94/Taxation-1 Dt. 14 th March 2008) Provided that, the dealer who is a notified oil company shall also
file a copy of his return in Form 235 with the Joint Commissioner
of Sales Tax, Large Tax Payers Unit (LTU) within three days of
filing of the return in Form 235 with the Government Treasury
(b) where no tax including penalty or interest is due and payable
according to the return, -(i) to the registering authority (non-resident circle), Mumbai, if
the dealer has been registered by such authority;
(ii) to the registering authority having jurisdiction over the
principal place of business of the dealer, if such dealer has
places of business under the jurisdiction of more than one
registering authority; or
(iii) to each of the registering authorities having jurisdiction over each of
the respective place of business of the dealer in respect of which he
holds a Certificate of Entitlement under any Package Scheme of
Incentives except the Power Generation Promotion Policy, 1998,
covering all the sales and purchases relating to the eligible industrial
unit
( In the above clause (b) for sub-clause (iii) the following sub-clause (iii) is
substituted as per Notification No.VAT-1507/CR-94/Taxation-1 Dt. 14 th March 2008)
(iii) to the registering authority having jurisdiction over the
respective place of business of the dealer in respect of which
he holds a Certificate of Entitlement under any Package
Scheme of Incentives except the Power Generation Promotion
Policy, 1998, covering all the sales and purchases relating to
the eligible industrial unit.
Provided that if the dealer has two or more Entitlement
Certificates issued to him he shall file the return with the
registering authority which has the jurisdiction over the place
of business pertaining to the Entitlement Certificate whose
period of entitlement ends latter. The return shall show theaggregate of the figures of all sales and purchases pertaining
to all the eligible units of the dealer
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(iv) in any other case, to the registering authority within whose
jurisdiction the place or places of business, as specified in the
certificate of registration of the registered dealer is or are
situated.
(c) Where the dealer has obtained permission to file a separate return under rule 19 in
respect of any place of business, other than the principal place of business, or, as the
case may be, any constituent of his business, he shall file a separate return in respect of
such place of business or such constituent of his business with the Government Treasury
or, as the case may be, to the registering authority, appropriate to the said place of
business or, as the case may be, the place where he is engaged in the said constituent
business.
(In the above sub-rule (2), clause (c) is added by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(The above clause (c) is deleted as per Notification No. VAT-1507/CR-94/Taxation-1
Dt. 14 th March 2008)
(d) where any amount of tax including interest or penalty is due as per a fresh orrevised return, then the dealer shall first pay such amount in the Government
Treasury. He shall attach a self attested copy of the chalan in respect the said
payment with the fresh return or revised return which he shall file with the
appropriate registering authority as per the provisions of clause (b) or, as the case
may be clause (c).
(In the above sub-rule (2), clause (d) is added by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(From the above clause (d) the words, brackets and letter or, as the case may be clause ( c)
are deleted and new clause (d) is as follows by Notification No. VAT-1507/CR-94/Taxation-1
Dt. 14 th March 2008)
(d) where any amount of tax including interest or penalty is due as
per a fresh or revised return, then the dealer shall first pay such
amount in the Government Treasury. He shall attach a self attested
copy of the chalan in respect the said payment with the fresh
return or revised return which he shall file with the appropriate
registering authority as per the provisions of clause (b).
(3 ) Every dealer who is required to file monthly returns under sub-rule (4), if he iscovered by the notification issued under sub-section (4) of section 41 and if he is specified in
the said notification for the purposes of this sub- rule* shall file monthly returns in Form 225
within fifteen days of the end of the month to which the return relates:
(In the above rule 17 (3) the words * shall file monthly returns in form 225 is substituted
for the words shall file monthly returns w.e.f. 01.04.2006 as per Notification no. VAT-
1506/CR-5/Taxation-1, Dt.03.04.2006.)
(In the above sub-rule (3) for the words and figures in Form 225 the words and figures in
Form 235 are substituted and new sub-rule (3) is as follows by Notification No. VAT-1507/CR-
94/Taxation-1 Dt. 14 th March 2008) (3) Every dealer who is required to file monthly returns under sub-
rule (4), if he is covered by the notification issued under sub-section (4)of section 41 and if he is specified in the said notification for the
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purposes of this sub- rule* shall file monthly returns in Form 235 within
fifteen days of the end of the month to which the return relates:
Provided that, the said dealer may file the return in
accordance with clause(c) of sub-rule (4) if he * makes ad-hoc
payment within fifteen days of the end of the month to which the
return relates of an amount equal to eighty per cent. of the tax
paid by him in respect the month immediately preceding the
month to which the return relates and pays the remaining
amount, if any, at the time of filing of the return in accordance
with sub-rule(4).
(In the above rule 17 (3) after the words * makes ad-hoc payment the words within
fifteen days of the end of the month to which the return relates of an amount is inserted.
w.e.f. 01.04.2006 as per Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
(4) Subject to the other provisions of this rule and of rule 18.
(a) every registered dealer who is a retailer and who has opted for
composition of tax under sub-section (1) of section 42 shall file a six monthly return
within twenty-five days from the end of the period of six months to which the return
relates;
(b) every registered dealer to whom clause (a) does not apply and whose tax
liability during the previous year was Rs.12,000 or less shall file a six- monthly return
within twenty-five days from the end of the period of six months to which the return
relates.
(c) every registered dealer to whom clause (a) or (b) does not apply and
whose tax liability during the previous year had exceeded rupees one lakh shall file a
monthly return within twenty days from the end of the month for January and February
and within twenty five days in any other case;
(d) any other registered dealer shall file a quarterly return within twenty-five
days from the end of the quarter to which the return relates.
Explanation- I -- For the purpose of this rule, the expression, "tax liability" in
relation to a registered dealer means - the total of all taxes payable by him in respect
of all his places of business in the State under the Central Sales Tax Act, 1956 and the
Act, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the
amount of set-off or refund claimed by him, if any, under the respective Act. For the
purposes of this rule, the expression "previous year" includes the year ending on the
31st
March 2005.
Explanation II. For the purposes of this rule, the first six monthly return shall
be for the period starting on the appointed day or, as the case may be, 1 st April and
ending on the 30 th September. The second six monthly return shall be for the period
starting on the 1 st October and ending on the 31 st March.
(For the above sub-rule (4), following sub-rule (4) is substituted by NotificationNo. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(4) Subject to the other provisions of this rule and of rule 18.
(a) every registered dealer who is a retailer and who has opted for
composition of tax under sub-section (l) of section 42 shall file a sixmonthly return within twenty-one days from the end of the period of six
months to which the return relates;
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(For the above sub-rule (4) clause (a) the following clause (a) is substituted as per
Notification No. VAT-1507/CR-94/Taxation-1 Dt. 14 th March 2008)
(a) (i) every registered dealer who is a retailer and who has
opted for composition of tax under sub-section (l) of
section 42 shall file a six monthly return within twenty-
one days from the end of the period of six months towhich the return relates;
(ii) every registered dealer to whom the Explanation to clause
(8) of section 2 applies, if his tax liability during the
previous year was rupees one crore or less, shall file an
annual return within twenty-one days from the end of
the year to which such return relates.
Provided that nothing in this paragraph shall apply to thesaid registered dealer unless he applies to the Joint
Commissioner of Sales Tax (Returns), in Mumbai or as the
case may be Joint Commissioner of Sales Tax (VAT
Administration) in rest of the State.
(b) every registered dealer to whom clause (a) does not apply and,-
1. whose tax liability during the previous year was Rs. 36000 or less or, as
the case may be, who had no entitlement for refund, or
2. whose entitlement for refund during the previous year was Rs.36000 orless,
shall file a six-monthly return within twenty-one days from the end of the
period of six months to which the return relates.
( In the above sub-rule (4) of Rule 17, in clause (b) in sub-clause (i) for the letters
and figures "Rs.36000" the words "rupees one lakh" are substituted with effect
from 1 st April 2008 and in sub-clause (ii), for the letters and figures "Rs.36000"
the words "ten lakhs" are substituted with effect from 1 st April 2008 and amended
clause (b) is as under, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31
October 2007 )
(b) every registered dealer to whom clause (a) does not
apply and,-
1. whose tax liability during the previous year was
rupees one lakh or less or, as the case may be, who had
no entitlement for refund, or
2. whose entitlement for refund during the previous
year was rupees ten lakhs or less,
shall file a six-monthly return within twenty-one daysfrom the end of the period of six months to which the
return relates.
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(c) every registered dealer to whom clause (a) or (b) does not apply and, -
i) whose tax liability during the previous year had exceeded Rs. 1
lakh or
ii) whose entitlement for refund during the previous year had
exceeded Rs.1 lakh,
shall file a monthly return within twenty-one days from the end of the month to which the return relates.
( In the above sub-rule (4) of Rule 17, in clause (c) sub-clause (i) for the
letters and figures "Rs.1 lakh" the words "rupees ten lakhs" are substituted with
effect from 1 st April 2008 and in sub-clause (ii), for the letters and figures "Rs.1
lakh" the words "one crore" are substituted with effect from 1 st April 2008 and
amended clause (c) is as under, as per Notification No. VAT-1507/CR-17/Taxation-1
Dt. 31 October 2007 )
(c) every registered dealer to whom clause (a) or (b) does not
apply and, -
i) whose tax liability during the previous year had
exceeded rupees ten lakhs or
ii) whose entitlement for refund during the previous
year had exceeded Rs.one crore ,
shall file a monthly return within twenty-one days
from the end of the month to which the return
relates.
(d) any other registered dealer shall file a quarterly return
within twenty one days from the end of the quarter to
which the return relates.
Explanation I .- For the purposes of this rule, the expression
tax liability in relation to a registered dealer means the total of
all taxes payable by him in respect of all his places of business or,
as the case may be, all the constituents of his business in the
State under the Central Sales Tax Act, 1956 and Maharashtra
Value Added Tax Act, 2002 , after adjustment of the amount of
set-off or refund claimed by him, if any, under the respective Act.
Explanation II .- For the purposes of this rule the expression
entitlement for refund in relation to a registered dealer means
the net refund payable to him in respect of all his places of
business or, as the case may be, all the constituents of his
business in the State under the Central Sales Tax Act, 1956 and
Maharashtra Value Added Tax Act, 2002, after adjustment of theamount of set-off claimed by him against taxes payable under the
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said Acts.
Explanation III .- For the purposes of this rule, the first six
monthly return shall be for the period starting on the 1 st April and
ending on the 30 th September. The second six monthly return
shall be for the period starting on the 1st
October and ending onthe 31 st March.
Explanation IV.- Where a dealer is required under rule 18 to
file quarterly returns in respect of his place of business for which
he has obtained a Certificate of Entitlement and has also obtained
a permission to file separate returns in respect of any other place
of business or any other constituent of his business, then
notwithstanding anything contained in this sub-rule, he shall file
quarterly separate returns where he is required to file separatereturns.''
(5) (a) Notwithstanding anything contained in sub-rule (4) where a dealer has, in
accordance with clause (b) of sub-rule (4), filed a return for the six monthly period,
ending on 30 th September 2005 and has carried forward any amount of set-off to the
next return or has claimed the same as refund, he shall, in place of the six monthly
return for the period ending on 31 st March 2006, file a quarterly return for the
quarter ending on 31 st December 2005, on or before 13 th March 2006 and a quarterly
return for the quarter ending on 31 st March 2006 on or before 21 st April 2006,
proposed to claim a refund as per these returns.
(b) Notwithstanding anything contained in sub-rule (3) of rule 18, every dealer who
is liable to file quarterly returns under that rule, shall in place of the quarterly return
for the quarter ending on 31 st March 2006, file monthly returns for the months of
January, February and March 2006, on or before 13 th March 2006, 20 th March 2006
and 21 st April 2006, respectively.
( c) The returns under this sub-rule shall be filed in the same form in which the
dealer would have filed the six monthly or, as the case may be , quarterly return..
( In Rule 17, after rule (4) the above new rule 5(a) is added as per Notification No. VAT-
1506/CR-26/Taxation - 1 Dt. 4 th march, 2006.)
(For the above sub-rule (5) the following sub-rule (5) is substituted as per Notification No. VAT-
1507/CR-94/Taxation-1 Dt. 14th March 2008)
(5) Notwithstanding anything to the contrary contained in rules 18, 19,
20, 41 and 45,-
(a) The Commissioner may by a notification published in the
Official Gazette provide that in respect of the periods starting
on or after the date specified in the said notification, the class
or classes of dealers specified in the said notification shall
make payment and file electronic returns in the manner
provided in this sub-rule. Such notifications may be issued
from time to time.
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(b) Every dealer to whom the said notification applies shall, on or
before the date specified under sub-rule (3) and (4) or rule
18 for submission of return, pay into Government Treasury
the tax due, if any, from him for the period covered by the
said return and interest, if any, payable by him under the
Act. Every such payment shall be accompanied by a chalan in
Form 210. The form of the chalan accompanying the payment
shall be duly filled in, signed and verified by the payer and the
amount paid shall be stated both in words and in figures in
the space provided for that purpose in the said form.
(c) The payments shall be made into Government Treasury. The
portion of the concerned Form marked for the payer shall be
returned by the Government treasury to the dealer duly
receipted, and the portion of the Form marked for the
registering authority shall be forwarded by the Government
Treasury to the registering authority specified in this rule.(d) The Sales Tax Department shall provide templates of the forms 231, 232, 233,
234 and 235 on the website www.mahavat.gov.in. Every dealer to whom the
said notification applies shall download the template of the Form appropriate to
him as per sub-rule (1) and upload it after making data entry in all the relevant
fields. The uploading shall be done on or before the date specified in this rule or
as the case may be, rule 18 for submission of the return. After, uploading the
system shall generate an acknowledgement in two copies of the electronic
return having being filled. While uploading the return, he shall use a digitalsignature as provided in the Information Technology Act, 2000.
(From the above sub-rule (5), clause (d) the portion beginning with While uploading and
ending with word and figures Act, 2000 is deleted w.e.f. (deemed) 01 st January 2009 by
Notification No. VAT-1509/CR-16/Taxation-1 Dt. 18 st June 2009)
(d) The Sales Tax Department shall provide templates of the forms
231, 232, 233, 234 and 235 on the website
www.mahavat.gov.in . Every dealer to whom the said
notification applies shall download the template of the Form
appropriate to him as per sub-rule (1) and upload it after
making data entry in all the relevant fields. The uploading
shall be done on or before the date specified in this rule or as
the case may be, rule 18 for submission of the return. After,
uploading the system shall generate an acknowledgement in
two copies of the electronic return having being filled.
Provided that if dealer has not used a digital signature, then he shall
submit a copy of the acknowledgement duly signed by an authorised person
within ten days of the uploading of the return to the respective authority
specified in sub-rule (2).
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(The above proviso is deleted w.e.f. (deemed) 1st January 2009 by Notification No.
VAT-1509/CR-16/Taxation-1 Dt. 18 st June 2009)
(6) Where a dealer,-
[1] has enrolled himself with the website
www.mahavat.gov.in for e- services including the service
for filing an e-return and has continued to use his PAN as
password, or
[2] has enrolled or is enrolling himself, with the said website
for e-services including the service for filing an e-return
and has created his own password;
then if the dealer files an e-return using his PAN or, as the case may
be, the password created by himself, it shall be presumed that the
statements contained in the electronic return are true to the best of
his knowledge and belief and that by filing the electronic return by
using PAN or the password created by himself, he has verified the
electronic return.(The above sub-rule (6) is added w.e.f. (deemed) 1st January 2009 by Notification No. VAT-
1509/CR-16/Taxation-1 Dt. 18 st June 2009)
17A . Electronic filing . - The Commissioner may by notification published in the Official
Gazette, provide that in respect of the periods starting on or after the date specified in the said
notification the class or classes of the dealers specified in the said notifications shall, in addition to
a hard copy if so specified in the notification, submit application, declaration, annexure, appeal
and memorandum, report of audit and any other document which may be specified in the
notification in an electronic form with or without digital signature, as may be specified, in the
manner laid down in the notification. Such notification may be issued from time to time.
(The above rule (17 A) is inserted by Notification No. VAT-1508/CR-69/Taxation-1 Dt. 23 rd
October 2008)
(For the above sub-rule 17 A the following sub-rule 17 A is substituted by Notification No. VAT-
1509/CR-16/Taxation-1 Dt. 18 st June 2009)
17A. Electronic filing.
(1) The Commissioner may by notification published in the Official
Gazette, provide that in respect of the periods starting on or after
the date specified in the said notification the class or classes of the
dealers specified in the said notifications shall, in addition to a hardcopy if so specified in the notification, submit application,
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declaration, annexure, appeal and memorandum, report of audit
and any other document which may be specified in the notification
in an electronic form with or without digital signature, as may be
specified, in the manner laid down in the notification. Such
notification may be issued from time to time.
(2) If the Commissioner has issued any notification under sub-rule (1)
or, as the case may be, under sub-rule of 17, then with a view to
promoting effective compliance of the notification and ensuing
compatibility with automated system, the Commissioner may by
publication in the O fficial Gazette, provide for amendments to be
made to the forms or may introduce new forms of returns,
applications declarations, Annexures, memorandum of appeal,
report of audit and any other document which is required to besubmitted electronically.
18. Special provision for first and last return in certain cases and
for dealers under the package scheme of incentives
(1) Where a dealer has become liable to be registered under this Act, the
first return to be furnished by him shall be for the period from the
appointed day, 1 st April of the year, or as the case may be, from the date of
event which makes him liable to pay tax to the end of the quarter
containing the date of registration. He shall continue to file quarterly
returns in respect of periods ending on or before the end of the year
containing the date of effect of registration. The quarterly return shall be
filed within twenty five days of the end of the quarter to which the return
relates.(In Rule 18, sub-rule (1) for the words twenty five days the words twenty one days are
substituted and amended sub-rule (1) is as under, as per Notification No. VAT-1507/CR-
17/Taxation-1 Dt. 31 October 2007)
(1) Where a dealer has become liable to be registered under this Act, the
first return to be furnished by him shall be for the period from the
appointed day, 1 st April of the year, or as the case may be, from the date of
event which makes him liable to pay tax to the end of the quarter
containing the date of registration. He shall continue to file quarterly
returns in respect of periods ending on or before the end of the year
containing the date of effect of registration. The quarterly return shall be
filed within twenty one days of the end of the quarter to which the return
relates.(For the above rule 18, sub-rule (1) the following sub-rule (1) is substituted as per Notification
No. VAT-1507/CR-94/Taxation-1 Dt. 14th March 2008)
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(1) Where a dealer has become liable to be registered under this Act, the
first return to be furnished by him shall be for the period from the
appointed day, 1st April of the year, or as the case may be, from the date
of event which makes him liable to pay tax to the end of the six-monthly
period containing the date of registration. He shall continue to file six-
monthly returns in respect of periods ending on or before the end of the
year containing the date of effect of registration. The six-monthly return
shall be filed within twenty-one days of the end of the six-monthly period to
which the return relates.
(2) Where the business in which the dealer is engaged is discontinued or
otherwise disposed off or has been transferred, then the last monthly or,
as the case may be, quarterly return or six monthly return shall be for
the period beginning with the first date of the month or, as the case may
be, first date of the quarter or the first date of the six month period and
ending with the date of the said discontinuance, disposal, or transfer of
the business. The provisions contained in sub-rule (4) of rule 17
regarding the time in which monthly or quarterly or six monthly returns
are to be filed shall apply to such return.
(In the above Sub-rule (2) the words or the place of business is changed to a different local
area are deleted and for the words transfer or change of place the words or transfer are
substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(3) (a) A dealer to whom a Certificate of Entitlement has been granted for the purpose of
availing of incentives by way of exemption from payment of tax shall file a return in Form
209 for the period beginning with the first day of the month or, as the case may be, first day
of the quarter or the first date of the six month period to the date immediately preceding the
date of effect of the said certificate. Thereafter he shall file quarterly returns in Form 209 and
accordingly the first return after obtaining the Certificate of Entitlement shall be filed from
the date of effect of the said Certificate to the end of the quarter. The last return shall be for
the period beginning with the first date of the quarter and ending with the date on which the
said certificate ceases to be valid. The next immediate return shall be for the period
commencing with the date immediately succeeding the date on which the said certificate
ceases to be valid to the end of quarter. For the balance period of the year, if any, he shall
file quarterly returns. The periodicity of the returns for the immediately succeeding year shall
be decided in accordance with rule 17 and for this purpose the provisions contained in sub-rule (4) of rule 17 shall apply to such dealer as if the expression tax liability of the dealer
included the cumulative quantum of benefits availed by the dealer in the year containing the
date in which the certificate of entitlement ceases to be valid.
(b) The provisions contained in sub-rule (a) shall mutatis mutandis apply to a dealer to
whom a Certificate of Entitlement by way of deferment of payment of tax has been granted.
(For the above rule 18(3)(a)&(b) following rule is substituted w.e.f. 01.04.2006 as per
Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
(3) (a) A dealer to whom a Certificate of Entitlement has been granted for the purpose of availing
of incentives by way of exemption from payment of tax, shall file, -
(In Rule 18, sub-rule (3), in clause (a), after the words Certificate of Entitlement thebrackets words and figures (excluding the Certificate of Entitlement granted under the
Power Generation Promotion Policy, 1998) are inserted, and amended rule 3(a) is as under,
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as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
(3)(a) A dealer to whom a Certificate of Entitlement (excluding the
Certificate of Entitlement granted under the Power Generation
Promotion Policy, 1998) has been granted for the purpose of availing of
incentives by way of exemption from payment of tax, shall file, -
(i) a return in a Form prescribed in rule 17 for the period
beginning with the first day of the month or, as the case may
be, first day of the quarter or the first day of the six month
period and ending with the date immediately preceding the date
of effect of the said certificate,
(ii) Thereafter he shall file quarterly returns in Form 224 and accordingly thefirst return after obtaining the Certificate of Entitlement shall be filed from
the date of effect of the said certificate to the end of the quarter. If the
dealer has executed any works contract or has transferred the right to useany goods for any purpose or has part of the busi